9911796707
TMI BlogCustoms Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015X X X X Extracts X X X X X X X X Extracts X X X X ..... o force on the date of their publication in the Official Gazette. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) "Agreement on Customs Valuation" means the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the World Trade Organisation Agreement. (b) "beneficiary country" means the country notified in the Schedule to the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 96/2008 - Customs, dated the 13th August, 2008, published vide number G.S.R. 590 (E), dated the 13th August, 2008 as amended from time to time; (c) "carrier" means any vehicle for transportation by air, sea or land; (d) "CIF value" means the price actually paid or payable to the exporter for a product including the cost of the product, insurance, and freight necessary to deliver the product to the named port of destination and the valuation thereof shall be in accordance with the provisions of the Customs Act, 1962 (52 of 1962); (e) "customs authority" means, the authority that is responsible for the administration and application of customs law for the time being in force; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and containers for shipment" means products used to protect products during their transportation, other than those containers or materials that are used for their retail sale; (q) "preferential tariff" means the rate of customs duties applicable to an originating product under the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 96/2008 - Customs, dated 13th August, 2008, published vide number G.S.R. 590 (E), dated the 13th August, 2008, as amended from time to time, when imported into India from a beneficiary country; (r) "producer" means a person who grows, mines, raises, harvests, fishes, reproduces and breeds, traps, hunts, manufactures, processes, assembles or disassembles products; (s) "production" means the method of obtaining products including growing, raising, mining, extracting, harvesting, fishing, producing, reproducing and breeding, trapping, gathering, collecting, hunting and capturing, manufacturing, processing, assembling or disassembling; (t) "simple" in reference to the processes or operations on products, generally describes activities which need neither special skills nor machines, apparatus or equipment especially p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts produced there exclusively from the products referred to in clauses (a) to (j). 5. Products not wholly obtained or produced.- (1) For the purposes of clause (b) of sub-rule (1) of rule 3, products not wholly obtained or produced shall be considered as originating in the exporting beneficiary country if they fulfill the following conditions:- (a) the total value of the non-originating materials used in the manufacture of the export product does not exceed seventy per cent. of the FOB value or ex-works value of the product so produced or obtained (that is, the local value added content in the exporting beneficiary country is at least thirty per cent.); (b) the product has undergone a change in tariff classification in sub-heading at the 6 digit level of the Harmonized System nomenclature from the tariff classification in which the non-originating material used in its manufacture are classified; and (c) the final process of manufacture is performed within the territory of the exporting beneficiary country. (2) For the purpose of calculating the "local value added content" referred to in sub-rule (1), one or other of the following formulae shall be applied:- (3) The value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to constitute a complete product or disassembly of products into parts or packing thereof; (h) slaughter of animals; (i) mere dilution or mixing of products with water or another substance that does not materially alter the characteristics of the products so obtained; (j) a combination of two or more operations referred to in clauses (a) to (i). (2) All operations carried out in the territory of the exporting beneficiary country on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of sub-rule (1). Explanation.- For the purposes of this rule, "simple mixing" generally describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity but does not include chemical reaction which is a process, including a biochemical process, resulting in a molecule with a new structure by breaking intra-molecular bonds and by forming new intra-molecular bonds, or by altering the spatial arrangement of atoms in a molecule. 7. Accumulation.- Where the originating material from India is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced before the customs authority of India at the time of importation, namely:- (a) a through bill of lading issued in the exporting country; (b) a certificate of origin issued by the issuing authority of the exporting beneficiary country; (c) a copy of the original commercial invoice in respect of the product; and (d) supporting documents in evidence that other requirements of this rule have been complied with. 11. Competent authorities.- Each beneficiary country shall notify the name, designation, address, telephone number, fax number, and email of its issuing authority to the authority in the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India, specified in Annexure A to these rules. 12. Specimen signatures and seals.- Each beneficiary country shall provide through post and electronic mail, names and addresses of the officials authorised to sign the certificate of origin and also provide the original sets of their specimen signatures and specimen of official seals to the authority in the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India specified in Annexure A to these rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng any addition required and such alterations shall be approved and certified by an official authorised to sign the certificate of origin, and unused spaces shall be crossed out to prevent any subsequent addition. (8) The certificate of origin shall be issued at the time of exportation, or within seven working days from the date of shipment whenever the product to be exported can be considered originating in the beneficiary country but under exceptional cases, where a certificate of origin has not been issued at the time of exportation or within seven working days from the date of shipment due to involuntary errors or omissions, or any other valid reasons, the certificate of origin may be issued retrospectively but not later than one month from the date of shipment, bearing the words "ISSUED RETROSPECTIVELY" in box 4 of the certificate of origin, and the issuing authority shall also record reasons in writing stating the exceptional circumstances due to which the certificate has been issued retrospectively. (9) In the event of theft, loss or destruction of a certificate of origin, the exporter may apply in writing to the issuing authority which issued it for a certified true copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority at the port of importation ms authority at the port of importation ms authority at the port of importationms authority at the port of importation ms authority at the port of importation ms authority at the port of importation ms authority at the port of importation shall accept such certificate of origin if the products have been imported before the expiry of the validity period of the said certificate of origin. (4) The customs authority may request an importer for information or documents relating to the origin of imported product in accordance with the law for the time being in force in India. 18. Discrepancies in certificate of origin.- Minor discrepancies between the certificate of origin and the documents submitted to the customs authority at the port of importationat the port of importation at the port of importation at the port of importationat the port of importationat the port of importation at the port of importationat the port of importation at the port of importationat the port of importation at the port of importation at the port of importation at the port of importation for the purpose of carrying out the formalities for importing the products shall not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of receipt of the request, if the request is to seek a copy of the application made by the exporter or producer; (iii) three months from the date of receipt of such request, if the request is on the grounds of suspicion of the accuracy of the information regarding the origin of the product; (e) when the customs authority in India is not satisfied with the results of the retroactive check pursuant to clauses (a) and (b), it may conduct verification in the beneficiary country by means of verification visit to the premises of the exporter or producer in the beneficiary country; (f) before conducting a verification visit referred to in clause (e), the customs authority in India shall deliver a written request regarding its intention to conduct the verification visit to the issuing authority of the beneficiary country where the verification visit is to occur; (g) the written request mentioned in clause (f) shall include the following, namely:- (i) the name of the producer or exporter whose premises are to be visited; (ii) the proposed dates of the verification visit; (iii) the names and designations of the officials performing the verification visit; (h) the issuing authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking of penal action against the persons involved, in accordance with the law for the time being in force in India. 24. Suspension of preferential treatment.- (1) The Government of India may suspend the tariff preference in respect of all or certain products originating in a beneficiary country qualified as per rule 4 or rule 5,- (a) where there is sufficient evidence that the withdrawal is justified due to fraud, irregularities, or systematic failure to comply with any of the provisions of these rules; or (b) where imports under these rules significantly exceed the usual levels of production and export capacity of a beneficiary country. (2) The exporting beneficiary country shall, within fifteen days of the suspension of preferential tariff benefits, be communicated the reasons for such suspension. (3) Upon receipt of the communication for suspension, the beneficiary country may request for consultations and the consultations may occur by means of e-mail communications, video conference or meetings and may also involve joint investigation, as may be mutually agreed. (4) Pursuant to a request received for consultation, the issue shall be resolved at the earliest in the form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined by the applicant and found to be correct .On the strength of this evidence, the applicant is eligible to claim that the products have originated from ____________ as shown in serial number 3 above in terms of the provisions of Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015. Place and Date: Signature and Name of the Competent Authority with Official Seal Annexure - C [See rule 15(1)] CERTIFICATE OF ORIGIN 1. Product consigned from (Exporters‟ Business Name, Address, Country) Reference No. Duty Free Tariff Preference Scheme by India for Least Developed Countries (Combined declaration and certificate) Issued in…………………………. (Country) (See notes overleaf) 2. Product consigned to (Consignee‟s Name, Address, Country) 4. For Official use 3. Means of transport and route (as far as known) 5. HS Code 6. Marks and numbers of packages 7. Number and kind of packages: description of products 8. Origin criterion (see Notes overleaf) 9. Gross weight or other quantity 10. Number and date of invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
